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CA Intermediate · Taxation · E-Way Bill

Dev Electronics (Bengaluru) hands over goods to a transporter for a consignment worth Rs 1,20,000 by road. Dev Electronics furnishes Part A of Form GST EWB-01 and the transporter generates the e-way bill. Which statement is correct about the documents and responsibility for Part B?

The transporter must furnish vehicle details in Part B. When goods are handed over to a transporter, the consignor supplies the Part A information, and the transporter completes the vehicle details and generates the e-way bill. Part B is not confined to inter-State movement.

  1. APart B (vehicle details) is not needed if the goods are delivered within 10 km
  2. BThe consignor must fill Part B in all cases, even when the goods are handed to a transporter
  3. CPart B is required only for inter-State movement
  4. DThe transporter, having generated the bill on the basis of Part A, must furnish vehicle details in Part BCorrect

Explanation

Where the consignor hands goods to a transporter, the consignor furnishes Part A and the transporter fills Part B (vehicle details) and generates the e-way bill. It is not the consignor's duty in this case. Part B applies to intra-State movement too, though a relaxation exists for movements within 50 km in the same State between place of business and transporter, not 10 km as claimed.

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